an employee benefit plan approved by the Internal Revenue Service (IRS) as compliant with Section 401(a) of the Internal Revenue Code. Such plans receive favorable tax incentives.

Quantum meruit means “the amount he deserves” or “as much as he has earned”. In most cases, this means a claim for a reasonable amount in respect of services or goods supplied to the defendant. Refunds for services or goods supplied to the defendant are possible in cases where the plaintiff does not receive...